






t • o 


o " O ^ ^ 

v> ^ ** 

• iP o A C> > • . iOrt, 

*^-’ / '*^‘ % ‘^•’ / ' 
-iP V .;•»- <^ 1 -»P 

• ^ ♦cCCvmA*' ^ 

•> a/ x^^\r ^ v<v o *v ^^\r 

-Oft*’* O ^ ^ ft * ^ 0 


s - A 




A ^^*yr 77 ^ -r 

_ ^ -t ^ 0 ^ 




6 

« 

> 


**>«<> ♦.,■!• ^0 - O „ O ’ O 

>A ^ 5, ft 

*’ «> j 



rft y ^ cV • 

a\^ A^ % 

X ^ ft *• ' • <9 O^ c ° ** ® ♦ '^^O \'' 

- J^W/Z^ * ^ « ' «e^\\n'^'' -\N 

ft 0 ^ 




<J> 



\0 v*. * O 

♦ rt. ’’’^Hvvv^ ' N^ 

’.0^ V'*^\A ^o,**',-- . 0 ' 

^ C\ *0 4 ^ V « ^ 5 • * ^ 

^ A -o ft *'» 0 ^ \D A ^ 





^o ♦ A 


*/» ^vlWV^^ ' 

\ *■>.»’ ' 

v;;;^^ *> v' .'•«- 

!^'. a’«' .'/A^^A*. 



: ^-1 °.^ 

o ♦, , 1 •’ aO' 'Ks^ ' 

, . <. ^, <?6 -tZ »J^'» 

/.a^^a'o V ,-?- 

t 'Pa 

,♦ ■V ^ “ 

o. A 

k V 


^ ^ -CLf^ 

^ * o N o 

V ^ ® 

^ 


ct> 


4 o 


'«• 


1 *^ ^ c° 

•. JtlJ//Z^ * A «i 


0 " ® -, ^o 


® N 


♦ "T 

'• A^ 

„ „. ♦* 'Pa. -. 

•^- ,A 


.0 


o 


o N <1 


m ^ f B ^ 














ip -n#., - 


•*<> u 0 ^ o 

V C; • o 

* 4 ' - 

H° >°'n#. » 

Af * <ir o xvv^,- 

,.., ■^^ *• ■>'■■'\y **.'• ^.0 V'*.t:»\#' -. 

*■- ■^ V »< •»- ^ . 0 ^ ,»'''» ^> . • • - 

* ^ a'«' ’^WA” ^f> 


'o.*** , 0 ^^ ''b ■ 







■ "» ^ * 

^'' J^ 


:^Mmi - 

< 0 ^ ^ " A 


^ V ;, • °^ o- 

• aV f A «' r<* 


4> 

o ^ 

°'^ "’’ f 

=b -jP 

.% %. ^ .‘i^fe'. 


- t ' ^ "< 5 ^. o^ o ^ o 

1 *^ t <* '^ ® ^ ^ 

> 1 ,^ JF(l///k:^ » 4 ' - 

- ^^ 0 ^ 

* 4 o 

o > '<- 


\0 

A v» 

' 0^ V 




y" % *'■’•’ y ’V’*' 

V p ^ cv .0^ ^ 

'MW/A° 

^ ■• V*0vvSi» I lZ >v*>*v^ i 

Vi • <■ *5 

^ * 4 ? 

-( V 


❖>• 4 > •■ 

• ^ K 


■j> <1 \ ^ .♦ 

■y <v‘^*’y '^^'* 

°. 'Pa » 

'^O^ 'AT^' A <. '« 

O y ,‘^y^. ■#“ 

* ^ V • 


^0 o® 

o 

o.o’ o^ 

y V O. 

.rs. y. > ^ m ^ 

■. O y- 










O • *" A(y A 

^ Ay .' 

-"-- 0 ^ -oy : M 


^ V 

" ‘<o * 

• ^ A^ ^ c( 


. X. > » 


^ ■> 4 / '“^ • 


■.“ y>. 















f 9 



* -.mi 




^ .*?*« 


<i i 


9f 


T" 


"'M ^ »» 


Jj 


Vi 


,i’ 


a 





i 


i 


L 


i 


«<> « 


ri 




f 


<" i 


i' 4 ‘ 




t 


. I * 










REGULATIONS GOVERNING 
DISBURSEMENTS INCIDENT TO 
THE REGISTRATION AND 
SELECTIVE DRAFT 


V 


PRESCRIBED BY THE PRESIDENT UNDER 
AUTHORITY OF THE ACT OF CONGRESS 

APPROVED MAY 18, 1917. 

VA , 'a/ . 



WASHINGTON 

GOVERNMENT PRINTING OFHCE 
1917 




















War Department, 
Washington, June 15, 1917. 

Under authority vested in him by the act of May 18, 1917, the 
President or the United States prescribes the following regula¬ 
tions governing disbursements incident to the registration and 
selective draft under said act, and directs that said regulations be 
published for the government of all concerned and that they be 
strictly observed. 

Newton D. Baker, 

Secretary of War. 


D. of D. 

JUL 16 191/ 




REGULATIONS GOVERNING DISBURSEMENTS INCIDENT TO THE 
REGISTRATION AND SELECTIVE DRAFT UNDER THE ACT OF 
MAY 18, 1917. 


PRESCRIBED BY THE PRESIDENT. 

1. The act of Congress approved June 15, 1917, cariies an appro¬ 
priation in terms as follows: 

Registration and Selection for Military Service. —For all 
expenses necessary in the registration of persons available for military 
service and in the selection of certain such persons and their draft 
in the military service, $2,658,413. 

2. This is the only appropriation disbursing officers and agents will 
have occasion to make payments from, and the title of it, “Registra¬ 
tion and Selection for Military Service,^^ should be placed on the face 
and brief of all vouchers paid on the blank lines provided for showing 
the appropriation. 

DISBURSING OFFICERS AND AGENTS. 

3. There shall be in each State and Territory and in the District 
of Columbia a disbursing officer and agent of the United States, who 
shall be charged with the duty of paying all lawful accounts payable 
from Federal funds for materials furnished and services rendered in 
such State, Territory, or District in connection with the registration, 
selection, and draft authorized and required by the selective service 
act of May 18, 1917. 

4. Appointments as disbursing officers and agents are made by 
the President. 

5. No person shall enter upon the duties of a disbursing officer 
and agent until he shall have qualified as such by furnishing an 
official bond approved by the Secretary of War. 

6. A disbursing officer and agent is charged with the duties and 
responsibilities of his office and such duties and responsibilities do 
not devolve upon another person deputized to perform this work. 

FUNDS. 

7. Necessary funds to cover disbursements lawfully to be made by 
each disbursing officer and agent will be placed to his credit with the 
Treasurer of the United States upon application therefor to the Pro¬ 
vost Marshal General. 

8. A request for funds will be made in the form of a letter, which 
must be accompanied by an estimate showing the purpose for which 
the funds are required, such as ‘'pay of officials,” “employees,” “per 
diem allowances,” “rental,” “drayage,” etc. 


3 



4 


INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 


9. Only one request for funds should be submitted each month, 
except to cover unforeseen and urgent claims, in which case a full 
explanation of the reason for the special request should accompany 
the same. 

10. (Estunates for funds will be made sufficiently in advance of the 
time they will be needed for disbursement to pemiit timely action by 
officials of the Treasury Department. The average time required for 
the Treasury Department to act on requisitions for funds and place 
the same to the credit of the disbursing officer and agent is 10 days. 
Estimates for funds necessary to meet the disbursements of any par¬ 
ticular month should not be forwarded before the 10th of the pre¬ 
ceding month, except from disbursing officers in Pacific Coast States 
and the Territories, whose requisitions will be forwarded on the 1st 
of the preceding month. 


COMPENSATION. 

11. The desire in all communities to render patriotic service to the 
Government has given rise to numerous assurances that civilian 
services required in connection with the registration, selection, and 
draft authorized by the selective service act will, in many cases, be 
rendered gratuitously. In order, however, that no person selected 
for such service may find himself compelled to decline to serve because 
the financial sacrifice involved is too great, the following rates of 
compensation are authorized in cases in which the services referred 
to are not rendered gratuitously, viz: 

{a) Disbursing officers and agents may receive compensation at 
the rates hereinafter indicated for each State, Territory, and the 
District of Columbia, viz: 

$75 per month: Alaska, Arizona, Colorado, Delaware, District of Columbia, 
Florida, Hawaii, Idaho, Maine, Montana, Nevada, New Hampshire, New 
Mexico, North Dakota, Oregon, Rhode Island, South Dakota, Utah, 
Wyoming and Vermont. 

$83.33 per month: Arkansas, Connecticut, Kansas. Louisiana, Maryland, Mis¬ 
sissippi, Nebraska, Porto Rico, South .Carolina, Washington and West 
Virginia. 

$100 per month: Alabama, California, Georgia, Indiana, Iowa, Kentucky, 
Massachusetts, Michigan, Minnesota, Missouri, New Jersey, North Carolina, 
Oklahoma, Tennessee, Virginia and Wisconsin. 

$120 per month: Illinois, New York, Ohio, Pennsylvania and Texas. 

Q)) Members of district and local boards may receive compensa¬ 
tion at the rate of $4 per day for each day upon which the board is in 
session and the member claiming compensation present. 

(c) Examining physicians not members of local boards may receive 
compensation as follows: $1.00 for 10 men, or less than that nmnber, 
examined on any one day, and 10 cents additional for each man in 
excess of 10 examined on the same day; but an amount in excess of 


INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 5 

14.00 will not be paid to any one examining physician for physical 
examinations made on any one day. 

12. Clerical assistance for disbursing officers and agents may, when 
necessary and not rendered gratuitously, be employed to the extent 
and at rates authorized by the Provost Marshal General; but the 
rate of compensation shall in no case exceed $2.50 per day of actual 
service rendered, nor shall it exceed the rate paid for similar services 
by the State, Territory, or District. The authority of the Provost 
Marshal General must be obtained in all cases prior to the employ¬ 
ment by disbursing officers and agents of clerical assistance for which 
the payment of compensation is contemplated. 

13. Clerical assistance for local boards may, when necessary and 
not rendered gratuitously, be employed to the extent and at rates 
authorized by the Governor of the State or Territory or the Commis¬ 
sioners of the District of Columbia; but the rate of compensation 
shall in no case exceed $2.50 per day of actual service rendered, nor 
shall it exceed the rate paid for similar services in the locality by the 
State, Territory, or District. The authority of the Governor or the 
Commissioners, as the case may require, must be obtained in all cases 
prior to the employment by local boards of clerical assistance for 
which the payment of compensation is contemplated. 

13 (a). Clerical assistance in connection with the registration when, 
in the opinion of the Governor of the State or Territory or the 
Commissioners of the District of Columbia, such assistance was 
necessary, may, if not rendered gratuitously, be paid for upon ap¬ 
proval by the Governor or Commissioners, as the case may require, 
at rates not to exceed the rate paid for similar public service in the 
locality in which the service was rendered. 

14. Clerical assistance for district boards may, when necessary and 
not rendered gratuitously, be employed to the extent and at rates 
authorized by the Secretary of War and communicated by the Provost 
Marshal General. Tlie authority of the Secretary of War must be 
obtained in all cases prior to the employment by district boards of 
clerical assistance for which the payment of compensation is 
contemplated. 

15. The right to compensation as a disbursing officer and agent 
will commence on the date fixed for registration, under the selective 
service act of May 18, 1917, in the State, Territory or District, or 
as soon thereafter as the person appointed shall have qualified, and 
will teiminate at a date to be fixed by the Provost Marshal General. 

16. No person who is receiving compensation from Federal funds 
for services rendered in any other capacity shall receive compensa¬ 
tion from any appropriation disbursed by disbursing officers and 
agents under these regulations. 


6 INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 

17. Disbursing officers and agents will be paid on War Department 
Form No. 335, made out, signed and certified by themselves. 

18. Payments to examining physicians will be made on War 
Department standard Form No. 378. The number of examinations 
made each d^-y should be shown by days, but need not be itemized 
as to individuals. If more space is needed than is contained on one 
page, the certificate should be cut off from all but the last page, and 
all pages going to make up the whole voucher securely fastened 
together at the top. These vouchers should be certified to by the 
executive officer of the local board before being forwarded to the 
Adjutant General for transmission to the disbursing officer and 
agent for payment. 

19. One voucher only should be submitted by each physician 
upon completion of his examinations for the month. 

20. All officers and agents, when directed to travel by orders issued 
from the office of the Provost Marshal General, and a member or 
employee of the district board required, by resolution of the board, 
to travel in order to perform temporary duty at a place other than 
the city in which such board is established may be paid a flat per 
diem allowance of $4.00 per day while actually traveling and in the 
performance of such temporary duty; but no per diem allowance shall 
be paid to any member or employee of such board for duty in the 
city in which such board is established. When a period of travel and 
temporary duty includes fractional parts of a calendar day, the al¬ 
lowance for such fractional parts will be at the rate of $1.00 for each 
six hours. 

21. Payment of per diem allowances wiU be made on War Depart¬ 
ment Form No. 350a, on which all blank spaces below the words ‘‘The 
United States, To will be filled in down to the check notation. Each 
voucher will be accompanied by a copy of the resolution of the board 
directing the travel, which resolution shall contain a statement that 
the travel directed is necessary in the public service; and a state¬ 
ment showing the following data: 

Time of departure from permanent station; 

Time of arrival at temporary station; 

Time of departure from temporary station; and 

Time of arrival at permanent station. 

22. When travel is necessary by common carrier, members and 
employees of district boards will be allowed the cost of transportation 
and Pullman accommodations over the shortest usually traveled route. 

23. Members of local and district boards and their employees 
when their services are not rendered gratuitously, will be paid indi¬ 
vidually on War Department Form No. 335, signed by the individ¬ 
uals concerned on the face of the voucher on the blank lines follow¬ 
ing the certificate ‘'I certify that the above bill is correct and that 




INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 7 

the payment therefor has not been received.^’ The voucher tnust 
then be certified by the executive officer of the board on the blank 
lines above the word (title). Vouchers will be made out in dupli¬ 
cate in all respects, except that the memorandum voucher carries no 
signatures. A typewriter will be used whenever practicable; if not 
used, the voucher will be made out with ink. Do not fiU in any 
blanks above the words ‘‘The United States, To’^ or below the cer¬ 
tificate of the executive officer of the board. 

24. When public buildings are not available for use as offices by 
district and local boards, each such board may lease the necessary 
rooms for that purpose for the period of one month, with the privi¬ 
lege of renewal from month to month until December 31, 1917. The 
lease should, if practicable, include heat, light, water, janitor service, 
and the necessary office furniture, except card filing cases. No lease 
made by a local board sindl become effective until approved by the 
Governor of the proper State or Territory or by the Commissioners 
of the District of Columbia; and no lease made by a district board 
shall become effective until approved by the Secretary of War. 
Blank forms for leases will be obtained when required from the 
office of the Provost Marshal General. 

24a. BiUs for the rental of offices and office furniture for use by 
registrars and registration boards, and for drayiigc and for similar 
services necessarily incident to the registration, may be paid upon 
vouchers approved by the Governor of the State or Territory or the 
Commissioners of the District of Columbia. 

CHECKS. 

25. As soon as each disbursing officer and agent has qualified 
i. e., as soon as his bond has been approved, the Provost Marshal 
General will make request on the Treasury of the United States to 
furnish him with a s)rmbol number and a supply of official checks. 

26. All blank checks for use by disbursing officers are issued by 
the Division of Printing and Stationery, Treasury Department, to 
which aU correspondence relating thereto should be addressed; and 
only blank checks thus issued will be used in drawing checks on the 
Treasury of the United States. 

27. A disbursing officer and agent receiving a supply of checks 
shall receipt for the same to the issuing office; and when he ceases 
to act as a disbursing officer and agent, he shall return the mmsed 
checks to the Division of Printing and Stationery, Treasury Depart¬ 
ment, retaining with his official records the stubs or register of 
checks issued to him. In case one disbursing officer and agent is 
succeeded by another, the officer and agent relieved may transfer 
his unused checks to his successor, retaining for file with his official 


8 INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 

records the stub or register of checks issued. The successor may 
temporarily use the checks of the former disbursing officer by striking 
out his predecessor’s numerical symbol and inserting his own until 
such time as he can secure a supply of checks with his own numerical 
symbol printed thereon, after which the unused checks of his pre¬ 
decessor shall be returned to the Division of Printing and Stationery, 
Treasury Department. 

28. The greatest care should be exercised in safeguarding blank 
checks. Check books should be kept mider lock and key when not 
in use. 

29. The disbursing officer and agent will not draw an official check 
until after he has received official notification that funds are deposited 
with the Treasurer of the United States to his credit. 

30. No disbursing officer and agent shall issue a check on the 
Treasurer of the United States until after he has ascertained his 
individual numerical symbol from the Treasurer of the United States, 
which numerical symbol shall be printed, stamped, or written in the 
lower right-hand corner of each check. 

31. Should a disbursing officer and agent make an erasure or altera¬ 
tion on any of his checks, he shall certify, across the face of the check, 
as to the correctness of such erasure or alteration. 

32. Spoiled or canceled checks shall be sent quarterly by each dis¬ 
bursing officer and agent directly to the Auditor for the War Depart¬ 
ment. A record of the date of cancellation and transmission will be 
entered on the stub. 

33. In writing checks on the protective surf ace-tin ted blanks fur¬ 
nished by the Treasury Department the ordinary ty|3ewriter with 
plain type, or rubber stamps, may be used instead of pen and ink in 
filling in the names and amounts. Only typewriter record ribbons, 
wilting black or blue, the ink of which must be heavy and of a per¬ 
manent nature, or stamp pads inked with a permanent black ink, 
shall be used for the purpose. 

34. The date on the check stub or register of checks issued 'will be 
the same as on the check to which it relates. 

35. In making payments for purchases and services only official 
checks will be used, drawn payable to the order of the person to 
whom the money is due, except when drawn for a cash payment; and 
on each voucher will be noted the number of the check, the date of 
its issue, the party in whose favor the check is drawn, and the amount. 
On the face of the check will be stated the object of the expenditure 
and also the number or other necessary description of the voucher 
it covers. This statement of purpose must be made in brief form, 
but must clearly indicate the object of the expenditure, as, for 
instance: ''Pay of registrar,” adding the station; "Purchase of 
supplies,” "Rent,” etc. 


IKSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 


9 


36. A disbursing officer and agent may draw his check in favor of 
himself to make payments in cash of amounts not exceeding $20.00. 
In such case, the check will he drawn not more than two days before] 
the payments become due. In all other cases the checks will be 
drawn only in favor of the person, firm, or corporation, by name, to 
whom the payment is to be made. 

37. Checks wiU not be returned to the drawer after their pa 3 unent, 
but will be retained on file in the Treasury Department. The 
Treasury Department, how^ever, furnishes a monthly statement of 
checks paid. 

38. Whenever an original check of a disbursing officer is lost, 
stolen, or destroyed, the owner, to better protect his interest, should, 
in writing notify the Treasurer of the United States of the fact of 
such loss, stating the name of the disbursing officer and agent by 
whom it was drawn, describing the check, giving, if possible, its date, 
number, and amount, and requesting that payment of the same be 
stopped. In order to procure the issue of a duplicate check the party 
in interest must furnish the disbursing officer and agent who issued 
the original check with an affidavit explaiaing the loss, and an in¬ 
demnity bond, both of which should be prepared on the form fur¬ 
nished for the piu-pose by the Treasmy Department. The form con¬ 
tains full instructions as to the proper method of preparation. Upon 
the filing of these papers a duplicate check may be issued after the 
expiration of 30 days and within three years from the date of issue 
of the original, and such duplicate check, with the affidavit and bond, 
will be forwarded directly to the Secretary of the Treasury for 
approval. In case the disbursing officer who issued the original check 
is no longer in the service, the notice and proof of loss and the in¬ 
demnity bond will be sent to the Secretary of the Treasury, and it 
becomes the duty of the proper accounting officer, under section 3647, 
Revised Statutes, to state an account in favor of the owner of the 
lost check and to charge the amount thereof to the account of the 
disbursing officer. No Disbursing officer and agent is authorized to 
issue a duplicate check except as prescribed in this paragraph. 

39. A disbursing officer and agent who ceases to act as such will at 
once inform the Secretary of the Treasury what checks drawn against 
public funds to his credit, if any, are stiff outstanding and unpaid. 

40. In case of death, resignation, or removal of a disbursing officer 
and agent, checks previously drawn by him will be paid from funds 
to his credit, unless such checks have been drawn more than four 
months before their presentation, or reasons exist for suspecting 
fraud. Any check drawn by him and not presented for payment 
within four months of its date will not be paid until its correctness 
shall have been attested by the Comptroller of the Treasury or by 
his chief clerk, 

103921°—17-2 


10 INSTRUCTIONS TO DISBURSING OFEIOERS AND AGENTS. 

41. A check drawn by a disbursing officer and agent still acting in 
that capacity, presented before it shall have been issued three full 
years, will be paid in the usual manner from funds to the credit of 
the drawer. 

DISBURSEMENT OF FUNDS. 

42. A disbursing officer and agent will not pay an account until 
it is due. In case of contracts for the performance of services or 
delivery of articles, pajrments will not exceed the value of services 
rendered or articles actually delivered. An officer and agent, before 
making any payments whatever from funds placed to his credit, 
must carefully observe aU regulations governing expenditures and 
money accountability. The regulations are binding and will be 
strictly followed in passing upon the officer's money accounts. 

43. Disbursements will be made by the disbursing officer and 
agent upon properly executed vouchers received from registrars and 
registration boards and local or district boards within his State, Ter¬ 
ritory, or the District of Coliunbia, These vouchers when received 
should be carefully checked to ascertain if they have been executed in 
compliance with the law and regulations and contain sufficient data to 
insure the amount being credited to the account of the disbursing 
officer and agent when the voucher is audited in the Treasury Depart¬ 
ment. 

PURCHASES. 

44. Disbursing officers and agents are not authorized to make 
purchases of supplies except upon approval of the Provost Marshal 
General, whose authority must be obtained in all cases before pur¬ 
chases are made. 

45. No officer and agent disbursing Federal funds under these regu¬ 
lations or directing the disbursement thereof shall be concerned indi¬ 
vidually, directly or indirectly, in the purchase or sale of any articles 
intended for, used by, or pertaining to the business transacted in 
connection therewith. 

VOUCHERS. 

46. All disbursements or expenditures must be evidenced by proper 
vouchers. 

47. AU voucher forms to be used are printed in duplicate and per¬ 
forated at top. When prepared on a typewriter, a carbon sheet 
inserted between wiU make both the ^‘Original” and “Memorandum” 
at one time. 

48. Only one copy of a voucher, the original, shall contain signed 
certification, approval and receipt; memorandum copies of vouchers 
should be initialed only. The voucher will be prepared by the person 
performing the service or furnishing the supplies and forwarded to 
the State disbursing officer and agent for payment. The State dis- 


INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 11 

bursing officer and agent will forward to the Provost Marshal Gen¬ 
eral, Washington, D. C., for transmission to the Auditor for the War 
Department, with his account current at the close of business for the 
preceding month, the original voucher in support of the account 
current and will retain the memorandum for his files. 

49. Original voucliers will, if possible, accompany the account cur¬ 
rent; if subsequently forwarded, suitable explanation will be made; 
copies will not be accepted unless duly certified and accompanied by 
satisfactory evidence of the loss or destructions of the originals. 

50. Vouchers written in pencil will not be accepted. Vouchers 
which show erasures will not be accepted, unless accompanied by an 
authenticated statement explaining the erasures. 

51. When more than one article of the same kind and quality is 
listed on a voucher the unit price must be shown. 

52. A signature on a voucher by mark must be witnessed by a dis¬ 
interested person, with his addi*ess. 

53. Vouchers should be numbered consecutively, and so recorded 
on the abstract of payments. Such numbers should not be repeated 
during any fiscal year. 

54. Vouchers for purchases and services other than personal 
should be prepared on War Department Forms 330, for personal 
services on 335, and that for physical examination on 378, in a manner 
following the instructions which have been furnished to each regis¬ 
trar of the county or district headquarters, and published herewith. 
See model vouchers with these regulations. 

55. Every voucher in support of a payment for supplies or for 
services must be stated in the name of the corporation, company, 
firm, or person rendering the service or furnishing the articles for 
which payment is made, giving his or their address, and will show (if 
for supplies furnished) the date of the purchase (or the order number), 
the quantity and price of each article, and the amount of (if for 
services) and the character of the service, the date or dates on which 
they were rendered, and the amount. 

56. The State, Territory, and the District disbursing officer will not 
pay for telegrams, these accounts being settled by officers of the 
Federal Government at other points. 

57. A voucher for services rendered by the day or month will show 
the character of the service, the inclusive dates thereof, the time for 
which payment is made, the rate of pay, and the amount. 

58. Vouchers for supplies, or for services other than by the day or 
month submitted in support of payments for all work authorized, 
may, if desired, be accompanied by the original bills submitted by 
the creditor and dated and signed by him or by his authorized repre¬ 
sentative, and vouchers with such bills attached will be made out in 
favor of the creditor, giving his address, and stating the account in 


12 INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 

I general terms, with the aggregate amount only extended, and the 
words, ^‘as per bill hereto attached,^’ or words of like import, added. 

59. When desirable, the creditor may place the certificate of the 
creditor, which is printed on the voucher, upon the original bill, and 
when so placed the certificate upon the voucher need not be signed, 
provided that the bill be attached to and made a part of the voucher. 

60. If payment with currency is made to an incorporated or to an 
, unincorporated company, the money will be delivered to and the 

voucher certified and receipted by a duly authorized officer or agent 
I of the company; the certificate and receipt to be signed with the 
company name, followed by the autograph signature of the officer, 
with his title, or of the agent to whom the money was delivered, and 
the receipted voucher will be accompanied b}^ evidence showing his 
I authority. This evidence will consist of extracts from the articles of 
^ incorporation or association, the by-laws, or the minutes of the 
board of directors, duly certified by the custodian of such records 
(under the company seal, if there bo one), showing that the signer 
! is properly vested with authority to receive and receipt for money 
due to the company. 

61. If payment of currency is made to an individual or to a co¬ 
partnership doing business as such, the certificate and receipt wiW. 
be signed with the firm’s usual signature by one of the members of 
the firm, who wiU be required to affix his own signature as ‘^one of 
the firm.” 

62. If the payment with currency is made to an individual creditor, 
the certificate and receipt will be signed by him in person. 

63. If payment is made by check to the order of any company 
(incorporated or unincorporated) or firm, or individual by name, 
the fact that the check has been so drawn should be stated on the 
voucher, giving the number, date, and amount, and the certificate 
to the voucher may be signed by an officer, attorney, or agent of the 
company, or by an officer or agent of the firm or individual, stating 
the capacity in which he signs, without filing with the voucher evi¬ 
dence of his authority to sign. The disbursing officer in all such 
cases will deliver the check to such person only as he is satisfied is 
authorized by the principal to certify to the voucher and receive the 
check. 

64. Receipts for small sums paid with currency to a corporation for 
an occasional service rendered may be signed and the vouchers certi¬ 
fied by the local agent in charge of the business of the company at 
the place where the service is rendered, and the certificate of the officer 
and agent who made the payment that the person to whom payment 
was this day made was then the local agent of the company in charge 
of its business at the place designated will be sufficient evidence of the 
agent’s authority to certify to the vouchers and to receipt for the 
money paid. 


INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 13 

65. When an account is presented by an individual who is not 
known to the disbursing officer and agent, the^ latter will require him 
to be identified. 

66. The form of the signature to the certificate, and to the receipt 
when required, and the name of the person or business firm as en¬ 
tered at the head of an account must be literally alike. 

67. When applicable, the following rules for the computation of 
time in payment for services will be observed: 

For any full calendar month’s service, at a stipulated monthly rate 
of compensation, payment wiU be made at such stipulated rate with¬ 
out regard to the number of days in that month. 

When service commences on an intermediate day of the month, 30 
days will be assumed as the length of the month, whatever be the 
number of days therein. 

When the service terminated on an intemiediate day of the month, 
the actual number of days during which service was rendered in that 
calendar month will be allowed. 

When the service embraces two or more months or parts of months, 
but one fraction will be made, thus: From September 21 to November 
25, inclusive, will be calculated—September 21 to October 20, 
inclusive, one month; from October 21 to November 20, inclusive, 
one month; from November 21 to 25 inclusive, 5 days, making the 
time allowed 2 months and 5 days. 

When two fractions of months occur and both are less than a whole 
month, as from August 21 to September 10, the time will be deter¬ 
mined thus: August 21 to 30 inclusive (ignoring the 31st), 10 days; 
from September 1 to 10 inclusive, 10 days; making the time allowed 
20 days. 

Services commencing in February will be calculated as though the 
month contained 30 days, thus: From February 21 to 28, (or 29), 
inclusive, 10 days. When the service commences on the 28th of that 
month, 3 days will be allowed, and if on the 29th, 2 days. 

If service commences on the 31st day of the month, payment will 
not be made for that day. 

For services of persons employed at a per diem rate, payment will 
be made for the actual number of days during which service actually 
was rendered. When services are rendered from one given date to 
another, the account will state clearly whether both dates are in¬ 
cluded. 

In computing the wages of persons employed at a per diem rate, 
the day on which service begins and the day on which it ends will be 
allowed in the computation. 

Unauthorized absence on the 31st day of a month results in the loss 
of one day’s pay. 


14 INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 

ACCOUNTS CURRENT. 

68. Every disbursing officer and agent must send, by indorsement, 
to the Provost Marshal General, Washington, D. C., within 10 days 
following the end of the month to which it relates, an account current 
of all money received, expended, and remaining on hand during 
the month. The actual date of forwarding the account should be 
stated in the indorsement in order that the officials of the Treasury 
Department may satisfy themselves whether the requirements of 
law have been complied with. The establishment of 10 days as the 
period allowed to an officer to prepare and forward his accounts is 
a statutory provision, the purpose of which is to secure the prompt 
rendition of accounts of disbursing officers and agents, and to forbid 
the advancing of money to those officers and agents who are de¬ 
linquent in forwarding, accounts. Any irregularities in the mail 
service or want of blank forms will not excuse a failure to comply 
with the statutory provision. 

69. The account current will be made in duplicate, one copy to be re¬ 
tained by the disbursing officer and agent as his record of the financial 
transactions comprised therein, and the other, accompanied b}" the 
abstract of expenditures, summary of funds received, expended, and 
remaining on hand, and all vouchers will be forwarded to the Provost 
Marshal General, Washington, D. C., as stated above, for admin¬ 
istrative examination and reference to the iVuditor for the War 
Department. With the account current, will be forwarded all orders 
or authorities, or copies thereof, covering the expenditures, and 
other papers upon which the officer and agent relies to have himself 
relieved from responsibility for funds placed to his credit 

70. The account current will show funds only under the titles of 
the general appropriations from which the funds were received. 

71. The account current must show, under credits, the balance, 
by appropriations, on hand from last account, together with all 
moneys received during the month, with dates thereof and from what 
source received; under debits, the totM amounts expended under the 
general appropriations, and the balances due the United States, as 
shown in the certificate on the account current. 

72. The cash account on the reveme of the account current is 
intended to show only cash (currency) received, expended, and 
remaining on hand during the month. Funds placed to the official 
credit of a disbursing officer and agent and payments made by 
check should not be exhibited therein. If there are no cash trans¬ 
actions during the month, the negative character of the cash account 
should be indicated by appro])riate entry on its face. If there is any 
cash balance, i. e., currency, in the hands of an officer at the time of 
the rendition, of his account current, such cash balance should be 
counted, verified, and certified to by a disinterested officer, prefer¬ 
ably the property and disbui-sing officer of the State. 


INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 15 

73. All transactions coming within the time covered hy an account 
current shall be reported therein. No payments or collections not 
actually made during the period of an account shall be indicated 
therein. When a fraction of a cent less than one-half occurs in the 
footing of a voucher, it will be disregarded. If the fraction be one- 
half or greater, it will be reckoned as a cent. 

74. Accounts current must be rendered promptly, whether dis¬ 
bursements have been made or not, until all funds remaining to the 
credit of the officer have been deposited to the credit of the Treasurer 
of the United States. Also a summary of funds received, expended, 
and remaining on hand must be furnished each month, whether dis¬ 
bursements have been made or not. 

75. A final account current under a bond must include all moneys, 
to the credit of the disbursing officer and agent, and show the manner 
in which the funds are finally disposed of. 

76. Blank forms for rendering accounts, abstracts of expenditures, 
summary of funds received, expended, and remaining on hand, and 
vouchers to the account, may be obtained by request forwarded to 
the Provost Marshal General, Washington, D. C. 

77. The balances acknowledged by disbursing officers and agents 
and their analysis thereof must actually represent the state of their 
business at the close of the last day for which the accounts are 
rendered. They must so order their business that they may, when¬ 
ever called upon so to do, close immediately their accounts and 
analyze their acknowledged balances. 

CASHBOOK. 

78. Every disbursing officer and agent is required to keep a cash¬ 
book showing the amount disbursed under each appropriation and 
apportionment, and the total funds on hand under each. Such cash¬ 
books should be balanced monthly, and the totals must agree with 
the account current. The cashbooks are supplied by the Provost 
Marshal General and each officer is required to provide himself with 
one. The cashbook is the property of the Federal Government, and 
shall not be removed from the office of the disbursing officer. The 
officer and agent to whom issued will see that it is carefully preserved 
as a part of the records of the Federal Government; that the entries 
are properly made, and that the book is transferred to his successor. 
In making a transfer of a cashbook, the officer and agent should take 
a memorandum receipt therefor from his successor. 

70. The approved method of using the cashbook is to enter only 
such appropriation and apportionment headings as are required by 
the appropriations and apportionments being handled by the dis¬ 
bursing officer and agent whose accounts the cashbook carries, and 
to provide as many debit and credit columns under each apportion- 


16 INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 

merit heading of each appropriation as there are fiscal years involved, 
the headings with this in view not being printed in. 

80. The headings of such appropriations and subheadings of appor¬ 
tionments as are involved should be entered in the order in which 
they appear in the analysis of the appropriation. 

81. The debit column under each head of apportionment and 
imder miscellaneous receipts should exhibit figures of all receipts 
of w'hatever character thereunder, and the corresponding credit 
column should show the figures of all disbursements, transfers, and 
deposits of fmids to the credit of the Treasurer of the United States. 

82. It is not necessary that each and every transaction affecting 
cash should be entered separately. Report of cash sales may be 
carried to the cashbook on one line, the entry in the column heads 
‘‘From what source,’’ etc., reading “Cash sales as per vouchers.” 

83. Funds received should be entered on a single line, as “War 

warrant No__” In case of apportionment transfer the 

entry may be “Apportionment transfer, ....account,” 

giving the date in date column. 

84. Cash collections from whatever source received, and the pro¬ 
ceeds of sales, which under the regulations are required to be de¬ 
posited to the credit of the Treasurer of the United States, will be 
so deposited at once. 

85. In addition to the above, a daily record of all actual cash 
transactions will be kept in a memorandum book or blotter. The 
totals of the day’s transactions should be entered, using one line 
for each class of funds. 

86. Disbursing officers and agents who do not, for any reason, 
receive from the Treasury Department the monthly statement in 
time for them to analyze their balances as shown on their accounts 
current should not delay the rendition of their accounts, but should 
compute their net balances from their check stubs, state that such 
balances are so computed, and make a further statement in explana¬ 
tion that the balances have been computed from check stubs for the 
reason that no monthly statement had been received from the 
Treasury Department. 

AUDITING AND ACCOUNTING. 

87. Upon receipt of an officer’s accounts by the Provost Marshal 
General, it will be examined as to legality of payments and com¬ 
pleteness of all papers. The complete account will then be forwarded 
to the auditor of the Treasury for the War Department who will 
audit all papers comprising the account. Upon completion of the 
audit the auditor will send the disbursing ofEcer and agent a state¬ 
ment of account and if the balance found due the United States 
differs from that of the officer, a detailed statement called a “State- 




INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 17 

merit of differences’^ will accompany it. In this, each voucher will 
be either suspended or disallowed. A “suspended” voucher means 
that credit for the amount paid on the voucher is withheld until 
further evidence is furnished as called for. As long as a voucher is 
suspended, the auditor has jurisdiction and all correspondence per¬ 
taining to the suspension must be directed to him. If a payment is 
in violation of law, or represents an overpayment or if for any other 
reason it is held by the auditor to be an improper charge against 
Federal funds, the auditor may disallow same. If the action of the ' 
auditor is not acquiesced in, the officer has the right of appeal to the 
Comptroller of the Treasury any time within one year from the date 
of the disallowance. If the Comptroller should sustain the auditor’s 
disallowance, the amount in question must be at once deposited to 
the credit of the Treasurer of the United States or refunded in cash 
by money order or cash to the auditor. 

CLOSING OF ACCOUNTS. 

88. If a disbursing officer and agent desires to close his accounts 
with the Treasury, so much of the fimds remaining to his credit as 
are not represented by outstanding checks must be deposited to the 
credit of the Treasurer of the United States to the officer’s personal 
credit. Funds so deposited are covered back to the appropriation 
from which received. 

89. Wlien a disbursing officer and agent is relieved from duty as 
such he will certify outstanding debts, if any, to his successor, and 
transmit a list of the same to the Provost Marshal General. 

90. Should a disbursmg officer and agent die while serving as 
such, the Secretary of War will, upon request of the Governor of the 
State or Territory, addressed to the t^rovost Marshal General, recom¬ 
mend to the Secretary of the Treasury to cause so much of the money 
remaining to the disbursing officer’s or agent’s credit as is not repre¬ 
sented by outstanding checks, to be deposited to the credit of the 
Treasurer of the United States to be covered into the appropriation 
from which received. 

91. When an officer ceases to act as a disbursing officer and agent 
or for any reason closes his accounts, he will prepare a closing state¬ 
ment of his money accounts from date of last inspection to and 
including the date of the closing of his accounts, with a separate list 
of outstanding checks. He will fofward the statement and lists of 
checks to the Provost Marshal General, Washington, D. C., for the 
usual -action. 

INSPECTION OF ACCOUNTS. 

92. Inspection of accounts of disbursing officers and agents will 
be made at irregular intervals by officers designated for this purpose. 
The frequency of these inspections will be regulated by the Provost 
Marshal General. 


18 INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 

93. Inspectors will inquire as to the necessity, economy, and 
propriety of all disbursements, their strict conformity to the law ap¬ 
propriating the money, and whether the disbursing officers and 
agents comply with the law in keeping their accounts and making 
their deposits. A statement of receipts and expenditures and of the 
distribution of funds, with lists, of outstanding checks, on forms fur¬ 
nished by the Provost Marshal General, will be submitted by the dis¬ 
bursing officer and agent to the inspector, who should immediately 
transmit the lists of outstanding checks to the Treasury Department. 
Upon return from the Treasury Department balances will be verified 
and noted on the inspection report, which will then be forwarded to 
the Provost Marshal General, with a copy of each list of outstanding 
checks and the indorsements thereon. The original lists will be re¬ 
tained by the inspector to be used at the next inspection of the officer’s 
accounts and then sent to the Provost Marshal General. 

PUBLIC MONEYS. 

94. The use of moneys for purposes other than those for which 
appropriated, or involving the Government in any contract for future 
payment of money in excess of appropriations, is prohibited. 

95. Authorized transfers of funds to the credit of disbursing offi¬ 
cers and agents of the United States wiU be made on the books of 
the War Department on authority of the Provost Marshal General. 

96. The giving or taking of a receipt for public money in blank or 
in advance of actual payment, or the signing of a check for public 
money in blank, is prohibited. 

97. Accounts of disbursing officers and agents must be kept sepa¬ 
rately under each bond. Should it become necessary to give a new 
bond, the disbursing officer and agent should close his account under 
his former bond, by depositing to his personal credit any unexpended 
balance remaining to his official credit, not represented by outstand¬ 
ing checks, to the credit of the Treasurer of the United States before 
a request for funds is made under the new bond, in order that the 
liability of the sureties on the respective bonds may be definitely 
fixed. 

98. For the information of active designated depositary banks and 
assistant treasurers, called upon to pay checks of disbursing officers 
and agents drawn on the Treasurer of the United States, each officer 
must furnish each active designated depositary bank or assistant 
treasurer in his locality with his signature, verified in such a manner 
as the bank or assistant treasurer may desire. 

99. Whenever any disbursing officer and agent makes a deposit to 
the credit of the Treasurer of the United States with the Treasurer, 
an assistant treasurer, or an active designated depositary bank to 
the depositing officer’s official or personal credit he must at once 


INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 19 


notify the Provost Marshal General of the fact, stating the name of the 
depositary, the amount of the deposit, the appropriation •and appor- 
tiomnent thereunder to which the money pertains, whether made to 
his personal or official credit, if a refundment of a disallowance, sus¬ 
pension, or an overpayment, the number and date of the certificate 
of deposit, and the date of the bond under which the transaction 
pertains. 

100. Funds deposited to the officer’s and agent’s official credit £Cre 
credited to his official account and are subject to his official check, 
whereas when deposited to his personal credit the funds are covered 
back into the appropriation from which originally received and are 
not subject to his check until again placed to his official credit on 
appro’^d request from the Provost Marshal General. All deposits 
made to cover transactions under an officer’s former bond should be 
made to his personal credit. 

101. For each deposit made a certificate of deposit, in duplicate, 
will be issued by the Treasurer of the United States, Assistant 
Treasurer, or bank showing that the deposit is to be placed to the 
official or personal credit of the depositing officer or agent with the 
Treasurer of the United States, and what the deposit represents, 
the depositor giving the necessary information when making the 
deposit. The original of all certificates of deposit arc required by 
law" to be forwarded by the depositaries to the Treasurer of the 
United States, and the duplicate of the certificates will be delivered 
to the depositing officer and shoidd be retained by him for his future 
protection. 

102. Whoever, being a disbursing officer and agent of the United 
States, or a person acting as such, shall in any manner convert to 
his own use, or loan with or without interest, or deposit in any place 
or in any manner, except as authorized by law, any public money 
intrusted to him, or shall for any purpose not prescribed by law 
withdraw from the Treasurer of the United States, or transfer, or 
apply any portion of the public money intrusted to him shall be 
deemed guilty of embezzlement of the money so converted, loaned, 
deposited, withdrawn!, transferred, or applied, and shall be fined not 
more than the amount embezzled or imprisoned not more than 
10 years, or both. (Sec. 87 of Criminal Code, act of Mar. 4, 1909, 
Stats., 1088.) 

103. If any disbursing officer and agent shall bet at cards or any 
game of hazard, the Provost Marshal General will suspend his func¬ 
tions, require him to deposit to the Treasurer of the United States 
all public funds to his credit, and will immediately report the case to 
the Secretary of Wai’. 


20 INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 

SETTLEMENT WITH HEIRS, ETC. 

104. Disbursing officers and agents will not settle with heirs, 
executors, or administrators, except by authority of the Provost 
Marshal General and upon accounts that have been duly audited 
and certified by the proper accounting officers of the Treasury. 

UNPAID CLAIMS. 

105. Disbursing officers and agents should settle promptly all 
correct and just claims that are authorized by law which are out¬ 
standing and which are turned over by their predecessors, provided 
the vouchers for the services contain certificates that the services 
have been rendered as stated and are approved by the registrars or 
county officials. 

BLANK FORMS. 

106. Requisitions for blank forms required in connection with the 
registration and draft will be submitted to the Provost Marshal 
General, who will supply the necessary special forms and transmit 
requisitions for standard forms to the bureau of the War Department 
which regularly makes use of those forms, which bureau, upon 
receipt of such requisitions, will supply the forms direct to the 
official making requisition therefor. 

107. The standard blank forms listed below are those that will 
ordinarily be required by disbursing officers in the transactions of 
the business of their office. 


Form No. 

Bureau. 

Use. 

34.... 

Quartermaster Corps. 

Estimate of funds. 

Letter of transmittal of funds for deposit. 
Receipt for funds. 

Cash book, ordinary size. 

Report of personal service. 

Requisition for blank forms. 

Report of open-market purchases. 

Account current. 

Abstract of funds received. 

Abstract of funds received from sales. 
Abstract of funds received from sources 
other than sales. 

Account of sales of public property. 

Invoice of funds transferred. 

Abstract of transfer of funds. 

Abstract of disbursements. 

Purchase and service other than personal. 
Emergency service. 

Personal service. 

Reimbursement of traveling expenses. 
Examination of recruits. 

35. 

.do. 

51. 

.do. 

80b. 

.do. 

150 . 

.do. 

160. 

.do. 

14. 

War Department. 

320. 

.do. 

321. 

.do. 

323. 

.do. 

324. 

.do. 

325. 

.do. 

326. 

.do. 

328. 

.do. 

329a. 

.do. 

330. 

.do.. 

332. 

.do. 

335. 

.do. 

350a. 

.do. 

378. 

.do. 

















































INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 21 

INSTRUCTIONS FOR PREPARING VOUCHER FOR PERSONAL 
SERVICE. 

108. War Department Form No. 335 is used for settling an account 
due by the United States for personal services rendered by a single 
individual. This form will be used by registrars and by individual 
members of registration, local, and district boards in crises where 
compensation is claimed. These vouchers will be executed in ac¬ 
cordance with the following instructions: 

After the words ‘^The United States, To” should be entered the 
name and address of the person performing the personal service. 
When submitted by a registrar, the number or name of the precinct, 
and the jiaine of the county and State where the service was per¬ 
formed will be entered in the blank space on the right of the printed 
heading “Object Symbol.” If submitted by a member of a registra¬ 
tion, local, or district board the designation of the board will be 
entered in that space. A description of the particular service per¬ 
formed should be entered in the blank spaces provided for that pur¬ 
pose. The authority quoted should be “The Act of Congress, dated 
May 18, 1917,” and this should be followed by the date that the service 
was performed. The person performing the service should sign on the 
line following the certificate, “I certify that the above bill is correct, 
and that the payment therefor has not been received.” Registrars 
should forward their vouchers to the registration board for cer¬ 
tification by the chairman thereof on the blank line just above the 
word “(Title)” in small type. Vouchers executed by members of 
registration, local, and district boards for personal services, such as 
lump sum monthly compensation, should also be certified by the 
chairman of the board. After certification, vouchers should be for¬ 
warded to the disbursing officer of the State for payment. 

The memorandum voucher attached to the original is filled out 
in exactly the same way, except that no signatures are placed on 
the memorandum copy. The use of a typewriter with carbon paper 
between the original and memorandum voucher is recommended, as 
this will insure the memorandum being an exact duplicate of the 
original. If typewriter is not used, the voucher, both original and 
memorandum, must be made out in ink. 

INSTRUCTIONS FOR PREPARING VOUCHER FOR SERVICES AND 
PURCHASES OTHER THAN PERSONAL. 

109. Form 330, War Department, is used for expenses incident 
to the registration other than personal service, such as rental of 
buildings, necessary dr ay age, etc. It must be filled out by the 

•registrar of the precinct where the service was performed. The 
name and address of the individual, company, or corporation will 
be entered on the lines following the words “The United Statep, 


22 INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 

To.” In the column headed “Article or service” should be entered 
a statement of the work done as follows: 

“For hauling (name articles) from.to. 

(points between which hauling was done) for the job, $.” 

The cost being entered in the column headed “Amount.” The date 
of the performance of the work should be entered in the column pro¬ 
vided for that purpose. For the performance of other work, the 
wording is changed to suit the particular work done. The voucher 
is signed on the line following the certificate— 

“I certify that the above account is correct, and that payment therefor has not 
been received.” 

This signature must be exactly the same name that appears at the 
head of the voucher. If the work was done by a company or corpo¬ 
ration, the voucher must be signed with the company or corporation 
name, followed by the signature of an individual having authority to 
sign for said company or corporation, thus: “Riggs Transfer Co., 
per John Jones, member of firm (president, secretary, treasurer),” 
etc. The voucher is then certified by the registrar beneath the cer¬ 
tificate which begins as follows: 

“I certify that the above articles have been received by me in good condi¬ 
tion,” etc. 

In the blank space “No. _,” in this certificate, fill in the 

figure “4.” After the word “lettered” fill in the capital letter “C.” 
The voucher is then certified by the registrar as above stated. On 
the back of this voucher, under that part called “Form of Agree¬ 
ment,” the word “oral” should be written opposite “C” and over 
the words “(state character).” The voucher is now complete and 
will be forwarded to the disbursing officer of the State for payment. 

The memorandum voucher is filled out in exactly the same manner 
as the original, except that it requires no signatures. The use of a 
typewriter with carbon paper betw'een the original and memorandum 
voucher is recommended, as this will insure the memorandum being 
an exact duplicate of the original. If a typewriter is not used, the 
voucher, both original and memorandum, must be made out in ink. 

MEMORANDUM RECEIPTS. 

no. Memorandum receipts will be furnished the office of the 
Provost Marshal General for aU articles of property furnished by the 
Federal Government or purchased from Federal funds. Articles thus 
furnished or supplied are the property of the United States Govern¬ 
ment and subject to disposition as directed from the office of the 
Provost Marshal General. 






INDEX. 

fReferences are to paragraphs., 


Accounts: 

Closing, 88. 

Closing statement, 91. 

Inspection of, 92, 93. 

Account cur«ent: 

Blank forms, 76. 

Cash account, 72. 

Made in duplicate, 69. 

Papers accompanying, 69. 

To be rendered each month, 74. 

What it must show, 71. 

When submitted, 68. 

Appropriation: 

Appointment of disbursing officer and agent, by whom, 4. 
Auditing and accounting, 87. 

Blank forms, 106-107. 

Blotter, 85. 

Cash book: 

Use of, 78-83. 

Cash collections, 84, 

Checks, official: 

By whom issued, 26. 

Care of, 28. 

Disposition of spoiled, 32. v 

Disposition of unused, 27. 

Drawn in favor of himself, 36. 

Erasure or alteration, 31. 

Final disposition of paid checks, 37. 

IIow drawn, 35. 

Lost by payee, 38. 

Shall receipt for same, 27. 

Symbol number, 30. ' ■ / 

Transferring to successor, 27. 

Use of typewriter, 33. • 

When disbursing officer ceases to act, 39. 

Clerical assistance: 

Disbursing officers, 12, 

District boards, 14. 

Local boards, 14. 

Registration, 13 (a). 

Compensation: 

Disbursing officers and agents, 11 . 

District and local boards, 11. 

Clerical assistance, disbursing officers, 12. 

Clerical assistance, district boards, 13. 







.. < ■> 


->inp 


23 



24 


INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 


Compensation—Continued. 

Clerical assistance, local boards, 13. 

Clerical assistance, authority for, 12-14. 

Registration, 13 (a). 

Disbursement of funds, 42, 43. 

Disbursing officer and agent, 3. 

Blank for use of payment, 17. 

Compensation, 11. 

Concerned in any transaction, 45. 

Duties of office, charged with, 6. 

Entering on duties, 5. 

Funds, request for, 7-9. 

Gambling, 103. 

Payment in another capacity, 16. 

District boards: 

Payment of, form used, 23. 

Travel, 20. 

Employees, payment of, form used, 23. 

Estimates for funds, 10. 

Examining physician, payment of, form used, 15. 

Funds: 

Estimates, time, 10. 

Placed to credit, 7. 

Request for, 8-9. 

Heirs, settlement with, 104. 

Issue of supplies, 44. 

Local boards, payment of, form used, 23. 

Memorandum book, 85. 

Memorandum receipts, 110. 

Name-of appropriation on voucher, 2. 

Office, lease of, 24. 

Public money: 

Certificate of deposit, 101. 

Converting to personal use, 102. 

Depositing, 100. 

Transfer of funds, 95. 

Use of, 94. 

Pullman accommodations, 22. 

Purchases of supplies, 44. 

Payment to an individual not known to disbursing officer, 65. 
Receipts in blank, 96. 

Rental of offices, 24, 24 (a). 

Services: 

Computing, method used, 67. 

Signatures to vouchers: 

By a member of a company, 60. 

By a member of a copartnership, 61. 

Signature must agree with heading, 66. 

Signature of disbursing officer and agent, 96. 

Sleeping cars: 

Transportation, 22. 

Statement from Treasury Department, 86. 

Traveling expenses: 

Allowance, 21. 

District boards, 20. 


INSTRUCTIONS-TO DISBURSING OFFICERS AND AGENTS 

Traveling expenses—Continued. 

Employees of district boards, 20. 

Payment of, form used, 21. 

Telegrams: 

Accounts for, 56. 

Transportation by common carrier, 22. 

Unpaid claims, 105. 

Vouchers: •« 

Preparation, method used, 47-55, 57-64, 108, 109. 

See Models. 


25 


INSTKUCliOiNS TO DISBURSING OFFICERS AND AGENTS 


VATl DftPARTWEIft 
Pul^lfO Fobrni No* 339 « 
Approved bvUieComptroUdroltbft 
TrcAsgxy April A IW4. 


WAR oeRARtMeNT 


Voucb^f Ho* <»»»—’**— 

(Bureau or Office.) Gener«' Accoynt 

PUBLIC VOUCHER Dettil Account..... 

Purchases and services Other Than Personal 

AppBopisArioNi Registration and Selection for . . Symbil. S ... 

. Military Service. . 

AppropimatiohI..^.^.,.-...-.1:*-.—... 

Apphoprwtwhi ... Symbol^ $—.—... 

The: United Stat^. 

Tn Jolm Doe* ^ DR.. 



I CXBTITT tlint tbo nbove av^kn have boon received by me in need condition, and in the quality and quantity above epbeified, or tbo 1 
cervices pe^onned as stated, and they are in accordance with orders tnerefor; that the prices charged are reasonable, and in accordance 
the agreement, or that they wese secured ib accordance with No* of ^e method of advertising and nnder Cie form cd agreement lettered .....^ ; 
ns shown on the reverse hereof. 

Approved!,.*___ Slgnnturj^oi^Jglman 




Date, 

IVd Vy check No. ...t®??._dated _ ^ -r - , tA'- 


rreaggrer; U.S. 


of payee named above, for S 


z.oo 

- 






a>*u.> 




;«n'- 

i»yiwrv,r Ivr 




i^Ukitmm»m .doUaig'A&d 


■y.f* ^ CASH, tbe auiq oC 
c^tSj 'in full payment of the above acccsint. 





' «IVbMi a voaeUer Is csrtSUd tn ths Jaatns ol s eonr 

jycBhQwtimirt jPy■'♦ ch t r e r - 


y Of eowwomtiosL^^caasot thejwsAa ^tiny ihu te^nsBiT or Bornorsto fcjj ytU g (be Asm<ty «w "bkHlSS I 

—7,p<itJete>att^^saw8vy,"gc*Xrtwur»,a8U»tca»9»yna v-:«s 































































































INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS. 27 


ITAtt ftKPARTMENT 
^ Form No. S36.. 

by th« Conn>troU«r of tte 
Tmsuiy AprU S», 1914 


WAR DEPARTMENT 

_ 

(Uuraan or OiCoe.) 


Voutherifo. 
General accounts. 
Detail account _ 


PAY VOUCHER 

PERSONAL SERVICES 

APPROPRIATION: ^Select .. Symbol. „ _ ^ 

APPROPRIATION: . * 6«mce, 

The United States, 

John Doe* 




Symbol. _ 



Address ; 

-1 


<>bl«t 

'Symbol 

Preclnt 10, Cuyaho^ Co., Ohio 

Day* 

S<rM 

Riit* 

pweiy 

Amount 

HR 

u.s. 

Ndkloni 


For Sebvices rendered as .. 

under authoritv of of Dongress ' 

dhtedRay ..:_>i& ^191? from Jujio 5 

to _191' , inclusiye, at . . . 


, ^ 

> 


1 


^ for ilie serVice ' - 




00 


Rema 

Less deduction for...,,, , 

BK3: .... _ • 







r- 


■ ■ 


• ■ ■ ■ w. 


£ cxBTcrT that tho abovo bill ia correct, and that the payment therefor has not been received. 
DO NOT SIGN IN DUPLICATE. ___ 


Exiniln»d by 


I CEKTirr that the foregoing account is correct; that it appears from the records of my office that the person named 
thereon was legally appointed or employed; that he has perfonaed thaiserrice required by law and the reflations of th» 
War Department aunng the period iheBtioned; that such service, except as otherwise indicated UB(ler Kemarks,’’ has 
'been performed under my eu^rvisioh; that the person whose name appears in the foref ing voucher is not paid for any 
period of abeence in excess of that allowed hy law; that he is entitled to the amount of pay stated above, that any 
detail is indicated under “Bemarks.” SlgHAtUTG Of ChstixtnsUl Of S03-rd* 


Aftboved fob 


(TIU*) 


Date ... 


191 


Paid by check No. __ dated 

pn r:in favor of payee named above, for ?^*9—..-.- 


191' , of_ 


Received. 




OB 

191- , of -- 

dollars and 




iJi CASH, the sum 

icents, in full jrayment of the alcove account. 
















































INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS, 


VXB DSPABTlfENT 

Ko. A. 

iLMrerel b? the CoaiptroU«r ol th* 
” ^ Trotttury April 1914. 


WAR DEPARTMENT 


_ J?_EO.Tfl ji... liaxjslml... Gozxoxifcl- 

OSmttiQ or Offlee.) 


Voucher Mo, — 
Genera! Account. 
Detail Account ... 




PUBLIC VOUCHER 

RCrMBURSEMENT OF TRAVELINQ EXPENSES 

Appropriation W <3n..WA. .v:#! Symbol .— .- 

Appropriaiioru- .-..... Symbol -- 

Appropriation .--- Symbol -—- 

The United States, 

To .„..John Xtee____ 


Dr. 


Addrtui 




FOR REIMBURSEMENT Of TRAVELING EXPENSES Incurred In tbo dlechar^ of offlcUl duty from 

__Ssgtr _ 191^. to_.??2^_ _ 1SI onder written tuthorliatlon 

from the.....JBO.MtdL.—... dated—..?A—i t9t ^ 

a copy of which IsharswiUi, ts per itemized schedule below.-. 

Amount claimed, S 



©•JCCT 

eYM&OL 

DATE 

I9|7 

SCHEDULE OP EXSCItOtTURfiS 

8U6* 

VOUCHER 

NO. 

AMOUNT 



S«pt« 

1 

R.R.Far#, aev^land, 0. to Torai««town, 0. 


3 

60 




Pullman chair car, 


1 4 

00 




Four and ona half da^s par diom ® ^*00 


16 

00 


S^t. 

■6 

R.H. Fare, Tsungatown, 0. to Cleveland, 0. 


3* 

60 




Pullinan chair car, 


I4 

00 




Left Cleveland 7:00 F.M. Sept, let 




: 



Arriyed Youngstown 9:00 P-M. Sapt. lit 







Left Tpungstoim 10.00*A.M* Sept. 6th 







Arrived Cleveland 12;noon Sept. 6th 





MEMORANDUM OF TRAVEL PERFORMED UPON TRANSPORTATION REQUESTS 


EximUrS by 


eATE or 
TRAVEL 

NO. OF TRANS¬ 
PORTATION 

REQUEST 

FROM- 

TO- 

VIA R. R, 

AMOUNT 

> 

U. 8. 

NOTATIONS 


None 






- 


I IK) eoLEUNxy *—.... —that the above accounLand echedule are correct in all reepecte; that the dlatancee ae charged 

have been actually and neccsBarily travcled-by me on the dates therein epecified; that the amounts as charged have been actually paid by me 
for travelog expenses; that no part of the account has been paid by the United States, but the fall amount is due; that all expenditures 
,included in said account ether than my own perronal traveling expenses were made under urgent and unforeseen public neceaaityand 
t2|at it was not> for the reasons stated herein, feasible to bavo such expenditures paid dkectly by a disbursing officer. 


voi TO bd sworn to. 


P<iyu: 


(Do not ttfa in dopUcAto) 


Subscribed and f_ 




to before me at 
A. D 191 


this. 


—. dAjr 


*8w«tforaifinn. tSwomtsor afflnned. 




I CBBTiyy that the above account is correct, that the travel was performed, and that it wm neceosarj' for the public service. 

-.SI fiyi>,txnr.e.jL£-Eagira«i___ 


AmovBD roB f. 


Title: _ 




ritfc.-.JExecutlYa..Q£ncftt..&f.Jaard. 


Paid by check No.48Q-- dated_... 1917, of_ 

en rr.ea?urer..U..S. 


2T 2D 

, in favor of payee named above, for 


Eeceived. 


(Date) 


Of, 


. in OAtfBy the son of* 


. dollars and 


. cants an fall payment of the above aoeodnt. 























































































INSTRUCTIONS TO DISBURSING OFFICERS AND AGENTS 


29 


I 


Vrxn DEFARTMENt 
^i>Uo Form No. nTS 
Si$pr9^iX bf tht CoopUc^Ur of iht 
Tn^muj JuM U, ml 


WAR DEPARTMENT- 

Orrice of the movo«T marshal aeNCRAL 


Voucher No. -i 


PUBLIC VOUCHER 

PERSONAL SERVtCES-PHVSlCAL EXAMINATION^ 

APPROPRIATION : 

THE UNITED STATES 1917-1918. Act of Juno 15, 1917. 

To .. J.pM.Paa........... M.D.. Dr. 

AdJress .. j..Wf^.fhing tpn^^D ... 


For the physical examination of men called under the Selective Service Act of May 18, 1917, at.* 

-..., during the period from_.^98?®.^...?-®.^....191 7 ^ 

to_A\«4«t.31»A..,.191 7 


DATE OP 

KUICBCR OF MEN 

AMOUNT 

DATE OF 

NUMBER OP MEN 

AMOUNT 

EXAlilKATlON 

EXAMINED 

EXAMINATION 

EXAMINED 

Aoe 1 


^_1. 

00 


BaoeoRt voKwxftD_ __ 



" ^ 

- 13 .. 

...1. 

.. 50 .. 






...2Q... __ . . - 

2 

00 





_ 

, ■ 10 

uo 

. ^ ^ 

op 





, " IS 

•50 . 

. __ }ki 

..pqJ 

























. 





! 

j 







..—. 




































- 




CAaRTSD roxwAan.... 

12 

. 50 .. 

1 'Torit- 

12 



(Bin to bo compl*t<(f flJkd In bofuro being sig:»o<S by tb« ezemlAlng pb/sJcieii. No alursHon or omiiv h ptaaHUAJ) 
I CBBTirr that the above accouDt ie correct^ aznl thei the ineo were ejtamioed as ehowa* 


(DO NOT SIQIf IN DUPLICATE.) 


.... J/ D. 

Examining Fhy$%eian. 


account 
eXAM*NEO SV 


I CERTIFY that the above account is correct; that the servicee were rendered elated by the clainasnf, then a duly deaignatod and 
appointed examining physician ^not a member) of the local board of which 1 am the executive o&cer, "fhat thcaervicce rendered were n^essary 
in the pubCc service; and that the men examined were called under the Selective Service Act of May 18, 1817, and were examined oa 
preecribed in said act and regulations made pursuant thereto. 


VAlTEpVBD FOB 


Sl^gnatt^e^......... 

Executive'o^cer, Local Board. 


TM ly check Na -AOQQ_dated _._._3ep.fe,...5to.igi? . of 

CD Treasurer of the yilitcd Stitee, jn f:)Vor of payee named above, for 


o 






























































































/ 


/ 




« 


. ^ 


t 


/f 


f ‘ 'W* 

S..’ %- 








« 


» .. 




» 


r.«d 

<««•» ' 








C • .* • ^• 


^*1* 

* -v . .'►i ► 




• » ktJ 













,'■. ** y " • ' wr ' ' •'•*■• ‘ ’ 


:* H f.‘ 


1 

■^k » ^ 



» 1 - 
^ ♦ r 



' < 


I 


I 


>^' 

«- ' •» 


'• 

.*. t 


'<■ ‘».fT 

. ’-•v- 




I ‘ 




• n 


* • 




hi 





a 



-.- -- 1 *'i.- ^4., 

' *KY> Kn 

A V 


y A 


*’ sl'-W 

"■•■ -,■ 7•^ - V ^ 

■ V^ i •'■: v r.: -. --! ’' ;;;'-S 

. A • A« V .A . . t 1 ( 


V' 


Nv 








^ «♦ 


V 


•<w 


4* 


I « 


I’ «. 


'■\.i 


♦ , 4 *" • O* 

• ' -♦ > 


♦t 
> ♦ 

^ . » 


* ht 




*W 

.. ^ 


H;'/ 


' V ' ‘"■JK • 4^' »>l; -‘ ■ 

** • * ^ r }**■ it if jS ' • 

■; ■ ■■ W!'AV« W ■ ' 


& 

<7 ► r . ■'*^‘» -'''A;. 


\ * 


•< 


M % 


* \ 

\ ^ ■ ■ i *■ 

r . ‘ 

"n 

>. 


* . * 

.^M , 

. ■* *► 

* •’• 

y 

t 

, . 

V 

t 

• >•' ' ' 

1 ' 1 • 

• < 

. t 

4/ 

, . .\ 

1 

^ • 


V 


^ 4 
. !•' 


*iy • 'V.v ;i‘i 

*♦ Wa 

, «ib < ^ ^ • V* f 

. \ ' ..4 


i ^ » 


. I^>^ 





■■■' - ''•. ' -■■ 'V- >' tv .'■■'» 

..*• ^■*''*^ 14 • ■ ** I 

‘ . '■ ,'' >4 



f > 



1*4 ’* 

(O'’ 


1. ,* * ! ’ ii- ^ I • ■* ■ T _. ' 


. ■ ^;^•>^ 4 >; ■ ". • ' 

-*■ "-i.' '“ . 

W‘ » l ' * f. < A 


■ fi.' 



>' 


'iV 


I fi. 


I > * 

* .it' . 


-•« * j ^ 'A 

Z ^ . 




V 


t 


t 



















f 


T. 



rf 





» 



t .•. 


iFj 

ijm 

iimk 

y|| 


4^ 

j, 


* ■ 



■k % 





r 


«t 

1 


% 



I 

I 





.i 


‘i, 







- t • 


- 

<^ '^•‘’ '% '°-‘‘ a'^ 

' •#> C°^ °o 

I”. 


■ "v ^ ^^i£\ u * 

* -v^. .^ei^o ^,o^^ „ 






aA'’ o °J! ® -» 


♦ 

« 

\« .. °-*- *"’* -S.^^ °-i* ‘”“‘’ 



. 11 « ^ 


* W 

•»b V^ 



♦ XV ''^ • 

4 ^ 




vi. - aN.” <!^ <0^ 'o.*** ^ ^ '.•* 

^o c ®" ® -* rT^ •*•'«<» ^o fi ® " ® -» 

» o ^ ‘W^’, ,‘^ 5 SSt,V- 


»« j? -n#. -. 

0 % 

. V’ ... •7* 

■^y*' y V '^ cv X 

‘ “o ^ 

* yv : 

Jl 




O w O 



♦ o 

^ • 


» jy-^^ '"<^M^' .v'^ 

,* r,0 “V .y f 

f° -Si. " ’ <v 

• %y ; 




K 


'^j. '^' * • s * <6 


* ^ 'P', O 




s* CV ^* 

- »‘4»»ll.'. V .* 


f- ‘•-'' <i^ -...’ .0^ ' 

'-*°' % .,'' V ,-iP .-r^. 




‘ 'J.'^ ', 


''o , * «* A 


^ 1 


\ i 

' ♦ 4/ o 

.o' C> 'o , * ' 

A .^'., -^o c 

C * ^/tTTp^y ^ <r 


** A^''^ •* 

* 'V ^ • 


'Va ’* 


•/ -x"^'-' /°"x-■■-■•• •» 

\ %. 


^ ^1 

tp. • /1 * 


s * • ^ 


^ y* "'■'.*«' <0 V-^ -0,1' 

,-v ^°%^-f> .o'^ .-‘Jv:* o 


O V 




V' ,vL'a.1'>. 


•7> 


O H O 


o. .0 ^ 


•o A^"^ -* 

> * ^s ^ / 'V ^ 

C> 'o , * >* A ^ 

0 ® " ° 

O • c-£::^v^^v tw^ 

. A ^ 0 w ''^ 4 

. O > . . '^0 

' O iO v\ ’- * < o>. * 

>> V <t 4a aC' <« 

A®' V ‘---’'y V'*»"^’*^o 


> 4 ^ ^ ® JsP 

^ .4>^ .,,0® 0^ ^ 

■V ^ <0 

* ^ a‘=?’ 

: '/'V 

4* * 


0*4 


v'' 'O 

<, O o . <1 


' s 




















r\ 

... 'U 


•f'. •' ’ * 


■V* *>1% 



0 ^ ,v*o, .V 

t - 

>v 


''' v<. 




■ ,0'^ .•""» ’^O J> .0.,.% • 







%■ 

'o. ,* ^ 

• cC^ 

< 

® ♦ 


v\n'^«f 

4?-%. 

/^ar ♦ 



^ • / 

t.'f *o, 

1 • 

-s 


^ C ® " * ♦ * * * O^ • ‘^ ' • "^n ° 

■d^ • cs:^^ r-v t* ^ O 

IV. -V ' TLk >. ^ *^( 07 ^^.^ ^ 

< > 5 • * ^ e M O ' -u v^ *'•,!•' ''^0*0’* *0^ 

^ - J'- V :**' • 

'o. * *» .A. ^ 

®o 

.. ■ ^ ,- 

_ -^o ^ « 

' o_ > 


* <p % 


» V 

'■>«»' 

' % .iP > v' .' 

^ ♦cC(\Va‘' ^ ♦‘ 







^ . --^.'* \ °WWp %■ j> %, 

■'via ■'*'* ,%''■ <>. ■‘'..«* ,0^ '». 

♦ 0^ • '• ' • -» ^ C ® ** ® -* A > t / » 

• '^ . ♦>rf;!^’, c° y^/mZ- °o 




Jr DOBBS BBOS. ' »* A 

^ LIBRARY binding ^ ^ 


y <» ‘V—-.v 

''^F 1* 

^ 6T. AUGUsftNE *5^ ^ 

(y 




I' • '^'^n ° " * 4^ o « » ** ■ ' 

’ °o A* .‘J^ % 


























































































































